Civic Intelligence

Fundamental Literacy Foundation

990 • Fiscal year 2018 • EIN 47-3123367

Jan 01, 2018 to Dec 31, 2018 • Filed on Sep 23, 2019

2220 E 21st St NWichita, KS 67214

(316) 684-7323

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

7th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

7th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

98th percentile

92%

Higher net margin than 98% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

20th percentile

$0

Higher top officer pay than 20% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Asset Growth

97th percentile

114%

Faster asset growth than 97% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

91st percentile

64%

Faster revenue growth than 91% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Assets

Up

$5,777,587

Up $3,077,861 (+114%) from 2017

Net Assets

Up

$5,777,587

Up $3,077,861 (+114%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue

Up

$3,330,404

Up $1,303,858 (+64%) from 2017

Expenses

Up

$252,543

Up $176,503 (+232%) from 2017

Net Income

Up

$3,077,861

Up $1,127,355 (+58%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$20M$15M$10M$5.0M$0Assets 2015: $814,338Liabilities 2015: $0Net Assets 2015: $814,3382015Assets 2016: $749,220Liabilities 2016: $0Net Assets 2016: $749,2202016Assets 2017: $2,699,726Liabilities 2017: $0Net Assets 2017: $2,699,7262017Assets 2018: $5,777,587Liabilities 2018: $0Net Assets 2018: $5,777,5872018Assets 2019: $8,655,709Liabilities 2019: $0Net Assets 2019: $8,655,7092019Assets 2020: $9,739,718Liabilities 2020: $0Net Assets 2020: $9,739,7182020Assets 2021: $18,878,644Liabilities 2021: $0Net Assets 2021: $18,878,6442021Assets 2022: $19,921,232Liabilities 2022: $15,851Net Assets 2022: $19,905,3812022Assets 2023: $9,305,490Liabilities 2023: $51,742Net Assets 2023: $9,253,7482023Assets 2024: $8,915,400Liabilities 2024: $102,135Net Assets 2024: $8,813,2652024Assets 2025: $8,923,073Liabilities 2025: $87,354Net Assets 2025: $8,835,7192025

Highlighted filing

2018

Assets$5,777,587
Liabilities$0
Net Assets$5,777,587

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$20M$10M$0-$10M-$20MRevenue 2015: $1,064,338Expenses 2015: $250,000Net Income 2015: $814,3382015Revenue 2016: $6,382Expenses 2016: $71,500Net Income 2016: -$65,1182016Revenue 2017: $2,026,546Expenses 2017: $76,040Net Income 2017: $1,950,5062017Revenue 2018: $3,330,404Expenses 2018: $252,543Net Income 2018: $3,077,8612018Revenue 2019: $3,081,289Expenses 2019: $203,167Net Income 2019: $2,878,1222019Revenue 2020: $1,158,320Expenses 2020: $74,311Net Income 2020: $1,084,0092020Revenue 2021: $9,174,146Expenses 2021: $127,474Net Income 2021: $9,046,6722021Revenue 2022: $2,398,424Expenses 2022: $1,371,687Net Income 2022: $1,026,7372022Revenue 2023: $2,115,637Expenses 2023: $12,767,270Net Income 2023: -$10,651,6332023Revenue 2024: $777,812Expenses 2024: $1,218,295Net Income 2024: -$440,4832024Revenue 2025: $269,361Expenses 2025: $246,907Net Income 2025: $22,4542025

Highlighted filing

2018

Revenue$3,330,404
Expenses$252,543
Net Income$3,077,861
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Sep 23, 2019
Return Version
2018v3.1
Gross Receipts
$3,330,404
Mission and Program Overview

Mission

Fundamental literacy foundation supports the mission of phillips fundamental learning center, inc. (pflc), by providing financial and other resources to pflc from time to time.

Provide interested persons the ability to support the fundamental learning center.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,699,726$3,267,513▲ $567,787
Land, Buildings, and Equipment, Net$0$1,401,780▲ $1,401,780
Pledges and Grants Receivable-$1,108,294-
Total Assets$2,699,726$5,777,587▲ $3,077,861
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Temporarily Rstr Net Assets$2,000,000$3,592,997▲ $1,592,997
Unrestricted Net Assets$699,726$2,184,590▲ $1,484,864
Total Net Assets Fund Balance$2,699,726$5,777,587▲ $3,077,861
Total Liabilities and Net Assets / Fund Balance$2,699,726$5,777,587▲ $3,077,861

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,401,780-$1,401,780
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jeanine PhillipsPresident
Gretchen AndeelVice President
Cody RolphBoard Member
Dee RolphBoard Member
Roger D LoweBoard Member
Kim PackebushSecretary
Doug HanischTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,282,320
Program Service Revenue
$0
Investment Income
$48,084
Other Revenue
$0
All Other Contributions
$3,282,320
Change in Net Assets
$3,077,861

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded5$1,519,464Fair Market Value (FMV)
Total Noncash Contributions5$1,519,464-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Total Fundraising Expense$246,490
Professional Fundraising Fees$154,590
Other Expenses$97,953
Grants and Similar Amounts Paid$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Professional Fundraising--$154,590$154,590
Fees for Services Other--$91,900$91,900
Advertising-$5,263-$5,263
Other Expenses$351$381-$381
Total Functional Expenses$351$5,702$246,490$252,543
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$154,590
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Relative of a Substantial ContributEntity Owned by the Spouse of a Substantial ContributorPurchase of Land by Fundamental Literacy Foundation. the Owner of the Company That Sold the Land Is the Spouse of a Substantial Contributor. Fundamental Literacy Foundation Obtained an Independent Fair Market Appraisal of the Land That Came in at or Above the Purchase Price of the Land.No$1,400,000
Substantial ContributorSubstantial ContributorBrokerage Commission on the Purchase of Land by Fundamental Literacy Foundation. a Substantial Contributor Was the Broker on the Sale of the Land. the Commission Was Actually Paid by the Seller of the Land. the Payment of This Commission Was at or Below the Standard Fair Market Value Based on the Size of the Transaction.No$42,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Dee rolph and cody rolph have a family relationship.

Form 990, Part VI, Section A, Line 6

Fundamental learning center, inc. Is the member of the organization.

Form 990, Part VI, Section A, Line 7A

The board of directors of fundamental learning center has the power to appoint all of the members of the governing body of fundamental literacy foundation.

Form 990, Part VI, Section B, Line 11B

The form 990 is reviewed and approved by the finance committee.

Form 990, Part VI, Section B, Line 12C

The members of the board of directors are required to disclose any conflicts of interest immediately.

Form 990, Part VI, Section C, Line 19

All public documents are available for review upon request.

Filing and Contact Details

Filer

Filer Name
Fundamental Literacy Foundation
EIN
47-3123367
Phone
3166847323
Address
2220 E 21ST ST N, WICHITA, KS 67214

Signing Officer

Name
Jeanine L Phillips
Title
Executive Director
Phone
3166847323
Signed
2019-09-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeanine L Phillips
Formed
2015
Legal Domicile
Ks
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
0

Preparer

Firm
Kirkpatrick Sprecker & Collp
Address
311 S HILLSIDE, WICHITA, KS 67211-2130
Preparer
James B Hubbard CPA
Phone
3166851411
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Other professional fees: program service expenses 0. Management and general expenses 0. Fundraising expenses 91,900. Total expenses 91,900.

FORM 990, PART XII, LINE 2C:

The organization's board of directors review and accept the financial statements. There has been no change during the year in this process.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleG/TotalNetToOrganizationAmt03127730
IRS990ScheduleG/TotalRetainedByContractorsAmt0154590
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0SUBSTANTIAL CONTRIBUTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1RELATIVE OF A SUBSTANTIAL CONTRIBUT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SUBSTANTIAL CONTRIBUTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1ENTITY OWNED BY THE SPOUSE OF A SUBSTANTIAL CONTRIBUTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt042000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt11400000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0BROKERAGE COMMISSION ON THE PURCHASE OF LAND BY FUNDAMENTAL LITERACY FOUNDATION. A SUBSTANTIAL CONTRIBUTOR WAS THE BROKER ON THE SALE OF THE LAND. THE COMMISSION WAS ACTUALLY PAID BY THE SELLER OF THE LAND. THE PAYMENT OF THIS COMMISSION WAS AT OR BELOW THE STANDARD FAIR MARKET VALUE BASED ON THE SIZE OF THE TRANSACTION.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1PURCHASE OF LAND BY FUNDAMENTAL LITERACY FOUNDATION. THE OWNER OF THE COMPANY THAT SOLD THE LAND IS THE SPOUSE OF A SUBSTANTIAL CONTRIBUTOR. FUNDAMENTAL LITERACY FOUNDATION OBTAINED AN INDEPENDENT FAIR MARKET APPRAISAL OF THE LAND THAT CAME IN AT OR ABOVE THE PURCHASE PRICE OF THE LAND.
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/ContributionCnt05
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/MethodOfDeterminingRevenuesTxt0FMV
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NonCashCheckboxInd0X
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NoncashContributionsRptF990Amt01519464
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DEE ROLPH AND CODY ROLPH HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FUNDAMENTAL LEARNING CENTER, INC. IS THE MEMBER OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS OF FUNDAMENTAL LEARNING CENTER HAS THE POWER TO APPOINT ALL OF THE MEMBERS OF THE GOVERNING BODY OF FUNDAMENTAL LITERACY FOUNDATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE MEMBERS OF THE BOARD OF DIRECTORS ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST IMMEDIATELY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL PUBLIC DOCUMENTS ARE AVAILABLE FOR REVIEW UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 91,900. TOTAL EXPENSES 91,900.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION'S BOARD OF DIRECTORS REVIEW AND ACCEPT THE FINANCIAL STATEMENTS. THERE HAS BEEN NO CHANGE DURING THE YEAR IN THIS PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0FUNDAMENTAL LEARNING CENTER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0311693508
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0KS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TO HELP CHILDREN WITH READING AND OTHER LEARNING DISABILITIES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02220 E 21ST ST N
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0WICHITA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0KS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd067214
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0FUNDAMENTAL LEARNING CENTER INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0B
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0KS
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt02000000
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt03592997
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02699726
IRS990/TotalAssetsEOYAmt05777587
IRS990/TotalAssetsGrp/BOYAmt02699726
IRS990/TotalAssetsGrp/EOYAmt05777587
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt03282320
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0246490
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt05702
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0351
IRS990/TotalFunctionalExpensesGrp/TotalAmt0252543
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02699726
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05777587
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0351
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt048084
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03330404
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02699726
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05777587
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0699726
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02184590
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02220 E 21ST STREET NORTH
IRS990/USAddress/CityNm0WICHITA
IRS990/USAddress/StateAbbreviationCd0KS
IRS990/USAddress/ZIPCd067214
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JEANINE L PHILLIPS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03166847323
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-09-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FUNDAMENTAL LITERACY FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0FUND
ReturnHeader/Filer/EIN0473123367
ReturnHeader/Filer/PhoneNum03166847323
ReturnHeader/Filer/USAddress/AddressLine1Txt02220 E 21ST ST N
ReturnHeader/Filer/USAddress/CityNm0WICHITA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KS

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